9911796707
TMI Blog2007 (6) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Kerala General Sales Tax Act, 1963 ( the KGST Act , for short) and the Central Sales Tax Act, 1956 ( the CST Act , for short). It is engaged in the production and sale of centrifuged latex. It is also registered as an industrial unit. For the assessment years after April 1, 1988, the assessee, while filing annual returns before the assessing authority, had claimed the benefit of the notification issued by the State Government in S.R.O. No. 1727/93. In the said notification, the benefit is granted to an industrial unit which is involved in the manufacturing activity. The assessing authority, keeping in view the circulars/instructions issued in Circular No. 16/98 dated May 28, 1998, has rejected the claim on the ground that rubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wire Industries [2005] 142 STC 595; [2005] 4 RC 756? Before we consider and decide the question of law framed by the assessee for our consideration and decision, we intend to remind ourselves the revisional powers of this court under section 41 of the Act. Section 41 of the Act empowers an officer empowered by the State Government or any other person who objects to an order passed by the Appellate Tribunal to file a revision petition before the High Court. In the revision so filed, what requires to be considered by this court is only whether the Appellate Tribunal has either decided erroneously or failed to decide any question of law. Keeping in view the restrictions imposed in the statutory provision, let us consider the case pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atex find a place under the same heading, he is of the opinion that raw rubber latex and centrifuged latex are one and the same commodity, and therefore, according to the Commissioner, since no manufacturing activity is involved when raw rubber is converted into centrifuged latex, the assessee cannot claim the benefit of the Notification S.R.O. No. 1727/93. In the instant case, as we have already noticed, the claim made by the assessee before the assessing authority for the assessment years 1988-89 and onwards was that the assessee was entitled for exemption in view of S.R.O. No. 1727/93. The notification specifically provided that an industrial unit which is engaged in manufacturing activity alone is entitled to the benefit of the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revision petitions are rejected. After rejection of the revision petitions, Sri Anil D. Nair, learned counsel appearing for the petitioner would submit that he may be permitted to question the legality or otherwise of the circular/directions issued by the Commissioner in Circular No. 16/98 dated May 28, 1998 in appropriate proceedings. In our opinion, if the request of the petitioner is granted, no prejudice will be caused to the Revenue. Therefore, while rejecting the revision petitions, liberty is given to the petitioner, if it so desires, to question the legality or otherwise of the circular/directions issued by the Commissioner in Circular No. 16/98 dated May 28, 1998 in an appropriate proceedings. Ordered accordingly. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
